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REGISTERED NUMBER: 10393569 (England and Wales)















BROOKS LENEY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025






BROOKS LENEY LIMITED (REGISTERED NUMBER: 10393569)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


BROOKS LENEY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2025







DIRECTORS: Mr C J Leney
Mr D Brooks
Mr W Hosegood





SECRETARY: Mr C J Leney





REGISTERED OFFICE: Hyntle Barn
Hill Farn
Hintlesham
Ipswich
IP8 3NJ





REGISTERED NUMBER: 10393569 (England and Wales)





ACCOUNTANTS: Duncan and Toplis Limited
Pinnacle House
1 Pinnacle Way
Derby
Derbyshire
DE24 8ZS
Page 1
BROOKS LENEY LIMITED (REGISTERED NUMBER: 10393569)

STATEMENT OF FINANCIAL POSITION
30 SEPTEMBER 2025

30.9.25 30.9.24
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 8,625 9,301

CURRENT ASSETS
Debtors 5 5,600 36,800
Cash at bank and in hand 52,804 23,374
58,404 60,174
CREDITORS
Amounts falling due within one year 6 2,463 8,963
NET CURRENT ASSETS 55,941 51,211
TOTAL ASSETS LESS CURRENT LIABILITIES 64,566 60,512

PROVISIONS FOR LIABILITIES 1,639 1,767
NET ASSETS 62,927 58,745

CAPITAL AND RESERVES
Called up share capital 7 200 200
Retained earnings 62,727 58,545
SHAREHOLDERS' FUNDS 62,927 58,745

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 April 2026 and were signed on its behalf by:





Mr C J Leney - Director


The notes form part of these financial statements

Page 2
BROOKS LENEY LIMITED (REGISTERED NUMBER: 10393569)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. STATUTORY INFORMATION

Brooks Leney Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Financial instruments
The company has chosen to adopt the FRS102 1A in respect of financial instruments.

Basic financial assets, including trade and other debtors and cash and bank balances are initially recognised at transaction price, unless the arrangement constitute a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

At the end of each reporting period, financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the income statement.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

Page 3 continued...
BROOKS LENEY LIMITED (REGISTERED NUMBER: 10393569)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2025

4. PROPERTY, PLANT AND EQUIPMENT
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 October 2024 10,334 - 10,334
Additions - 2,087 2,087
At 30 September 2025 10,334 2,087 12,421
DEPRECIATION
At 1 October 2024 1,033 - 1,033
Charge for year 2,067 696 2,763
At 30 September 2025 3,100 696 3,796
NET BOOK VALUE
At 30 September 2025 7,234 1,391 8,625
At 30 September 2024 9,301 - 9,301

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Other debtors 3,967 35,167
Prepayments 1,633 1,633
5,600 36,800

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.25 30.9.24
£    £   
Tax 1,110 1,931
VAT 313 6,032
Accruals and deferred income 1,040 1,000
2,463 8,963

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.25 30.9.24
value: £    £   
100 Ordinary £1 200 200

Page 4